【摘要】：正"標準"是衡量事物的準則。司法會計鑒定標準,按其內容有廣義和狹義之分。廣義的司法會計鑒定標準,是指司法會計鑒定活動的規(guī)范,包括鑒定機構規(guī)范、鑒定人資格規(guī)范、鑒定程序規(guī)范、鑒定管理規(guī)范、鑒定對象和鑒定結論規(guī)范等;狹義的司法會計鑒定標準,是指司法會計鑒定結論規(guī)范,即司法會計鑒定主體在其活動過程中必需遵循的各種技術規(guī)范總稱。本文探討狹義的司法會計鑒定標準,即司法會計鑒定技術標準。
[Abstract]:Positive "standard" is the criterion of measuring things. The standard of forensic accounting is divided into broad sense and narrow sense according to its content. In a broad sense, the standard of forensic accounting identification refers to the standard of forensic accounting identification activity, including the standard of appraisal organization, the standard of qualification of appraiser, the standard of appraisal procedure, the standard of appraisal management, the criterion of appraisal object and conclusion, etc. In a narrow sense, the standard of forensic accounting identification refers to the criterion of the conclusion of forensic accounting identification, that is, the general name of various technical norms that the subject of forensic accounting expertise must follow in the course of its activities. This article probes into the narrow-sense standard of forensic accounting identification, that is, the technical standard of forensic accounting identification.
【作者單位】：
【分類號】：D918.95

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